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2018 (11) TMI 1088 - CESTAT CHENNAIPenalty - non-payment of Service tax on TDS amount deducted - case of appellant is that they had mistakenly believed that since the amount was already deposited with the Government, service tax was not payable on the same amount of TDS - Held that:- The Tribunal in the case of C. Ramachandran Vs Commissioner of Service Tax, Chennai [2016 (7) TMI 1036 - CESTAT CHENNAI] had considered the issue as to the penalty imposed when the appellant had entertained a bonafide belief as to whether the TDS deducted has to be included in the taxable value of the services. In the said judgment, the penalty imposed under section 78 was set aside by the Tribunal. In the present case also, the appellant had no intention to evade payment of duty and the issue was only interpretational one - penalty not warranted - impugned order is modified to the limited extent of setting aside the penalty imposed - appeal allowed in part.
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